Notes on 26 U.S.C. § 2 : US Code - Notes

Search Notes on 26 U.S.C. § 2 : US Code - Notes

(Aug. 16, 1954, ch. 736, 68A Stat. 8; Pub. L. 88-272, title I, Sec.
112(b), Feb. 26, 1964, 78 Stat. 24; Pub. L. 91-172, title VIII,
Sec. 803(b), Dec. 30, 1969, 83 Stat. 682; Pub. L. 93-597, Sec.
3(b), Jan. 2, 1975, 88 Stat. 1951; Pub. L. 94-455, title XIX, Sec.
1901(a)(1), (b)(9), Oct. 4, 1976, 90 Stat. 1764, 1795; Pub. L. 94-
569, Sec. 3(a), Oct. 20, 1976, 90 Stat. 2699; Pub. L. 97-448,
title III, Sec. 307(a), Jan. 12, 1983, 96 Stat. 2407; Pub. L. 98-
369, div. A, title IV, Sec. 423(c)(2), July 18, 1984, 98 Stat.
801; Pub. L. 99-514, title XIII, Sec. 1301(j)(10), title XVII, Sec.
1708(a)(1), Oct. 22, 1986, 100 Stat. 2658, 2782; Pub. L. 100-647,
title I, Sec. 1007(g)(13)(A), Nov. 10, 1988, 102 Stat. 3436; Pub.
L. 108-311, title II, Secs. 202, 207(1), Oct. 4, 2004, 118 Stat.
1175, 1177; Pub. L. 109-135, title IV, Sec. 412(a), Dec. 21, 2005,
119 Stat. 2636.)
AMENDMENTS
2005 - Subsec. (b)(2)(C). Pub. L. 109-135 substituted
"subparagraph (B)" for "subparagraph (C)".
2004 - Subsec. (a)(1)(B)(i). Pub. L. 108-311, Sec. 207(1),
inserted ", determined without regard to subsections (b)(1),
(b)(2), and (d)(1)(B) thereof" after "section 152".
Subsec. (b)(1)(A)(i). Pub. L. 108-311, Sec. 202(a), amended cl.
(i) generally. Prior to amendment, cl. (i) read as follows: "a son,
stepson, daughter, or stepdaughter of the taxpayer, or a descendant
of a son or daughter of the taxpayer, but if such son, stepson,
daughter, stepdaughter, or descendant is married at the close of
the taxpayer's taxable year, only if the taxpayer is entitled to a
deduction for the taxable year for such person under section 151
(or would be so entitled but for paragraph (2) or (4) of section
152(e)), or".
Subsec. (b)(2). Pub. L. 108-311, Sec. 202(b)(1), redesignated
subpars. (B) to (D) as (A) to (C), respectively, and struck out
former subpar. (A) which read as follows: "a legally adopted child
of a person shall be considered a child of such person by blood;".
Subsec. (b)(3)(B)(i), (ii). Pub. L. 108-311, Sec. 202(b)(2),
amended cls. (i) and (ii) generally. Prior to amendment, cls. (i)
and (ii) read as follows:
"(i) paragraph (9) of section 152(a), or
"(ii) subsection (c) of section 152."
1988 - Subsec. (d). Pub. L. 100-647 substituted "the taxes
imposed by sections 1 and 55" for "the tax imposed by section 1".
1986 - Subsec. (a)(3)(B). Pub. L. 99-514, Sec. 1708(a)(1),
amended subpar. (B) generally. Prior to amendment, subpar. (B) read
as follows: "the date which is -
"(i) December 31, 1982, in the case of service in the combat
zone designated for purposes of the Vietnam conflict, or
"(ii) 2 years after the date designated under section 112 as
the date of termination of combatant activities in that zone, in
the case of any combat zone other than that referred to in clause
(i)."
Subsec. (c). Pub. L. 99-514, Sec. 1301(j)(10), substituted
"section 7703(b)" for "section 143(b)".
1984 - Subsec. (b)(1)(A). Pub. L. 98-369, Sec. 423(c)(2)(A),
substituted "which constitutes for more than one-half of such
taxable year" for "which constitutes for such taxable year".
Subsec. (b)(1)(A)(i). Pub. L. 98-369, Sec. 423(c)(2)(B), inserted
"(or would be so entitled but for paragraph (2) or (4) of section
152(e))".
1983 - Subsec. (a)(3)(B)(i). Pub. L. 97-448 substituted "December
31, 1982" for "January 2, 1978".
1976 - Subsec. (a)(3)(B). Pub. L. 94-569 substituted "the date
which is" for "the date which is 2 years after" in provisions
preceding cl. (i), substituted "January 2, 1978" for "the date of
the enactment of this paragraph" in cl. (i), and substituted "2
years after the date" for "the date" in cl. (ii).
Subsec. (b)(3)(B)(ii). Pub. L. 94-455, Sec. 1901(b)(9),
redesignated cl. (iii) as (ii) and struck out former cl. (ii) which
provided that an individual who was a dependent solely by reason of
par. (10) of section 152(a) would not be considered as a head of a
household.
Subsec. (c). Pub. L. 94-455, Sec. 1901(a)(1), substituted "shall
be treated as not married at the close of the taxable year" for
"shall not be considered as married".
1975 - Subsec. (a)(3). Pub. L. 93-597 added par. (3).
1969 - Subsec. (a). Pub. L. 91-172 redesignated subsec. (b) as
(a). See sec. 1(a) of this title.
Subsec. (b). Pub. L. 91-172 redesignated provisions of former
section 1(b)(2) to (4) of this title as subsec. (b). Former subsec.
(b) redesignated (a), with minor changes.
Subsec. (c). Pub. L. 91-172 added subsec. (c).
Subsec. (d). Pub. L. 91-172 redesignated as subsec. (d)
provisions of former section 1(d) with minor changes.
Subsec. (e). Pub. L. 91-172 redesignated as subsec. (e)
provisions of former section 1(e).
1964 - Subsec. (a). Pub. L. 88-272 inserted reference to section
141.
EFFECTIVE DATE OF 2004 AMENDMENT
Pub. L. 108-311, title II, Sec. 208, Oct. 4, 2004, 118 Stat.
1178, provided that: "The amendments made by this title [amending
this section and sections 21, 24, 25B, 32, 42, 51, 72, 105, 120,
125, 129, 132, 151 to 153, 170, 213, 220, 221, 529, 2032A, 2057,
7701, 7702B, and 7703 of this title] shall apply to taxable years
beginning after December 31, 2004."
EFFECTIVE DATE OF 1988 AMENDMENT
Amendment by Pub. L. 100-647 effective, except as otherwise
provided, as if included in the provision of the Tax Reform Act of
1986, Pub. L. 99-514, to which such amendment relates, see section
1019(a) of Pub. L. 100-647, set out as a note under section 1 of
this title.
EFFECTIVE DATE OF 1986 AMENDMENT
Amendment by section 1301(j)(10) of Pub. L. 99-514 applicable to
bonds issued after Aug. 15, 1986, except as otherwise provided, see
sections 1311 to 1318 of Pub. L. 99-514, set out as an Effective
Date; Transitional Rules note under section 141 of this title.
Section 1708(b) of Pub. L. 99-514 provided that: "The amendments
made by this section [amending this section and sections 692, 6013,
and 7508 of this title] shall apply to taxable years beginning
after December 31, 1982."
EFFECTIVE DATE OF 1984 AMENDMENT
Section 423(d) of Pub. L. 98-369 provided that: "The amendments
made by this section [amending this section and sections 43, 44A,
105, 143, 152, and 213 of this title] shall apply to taxable years
beginning after December 31, 1984."
EFFECTIVE DATE OF 1976 AMENDMENT
Section 1901(d) of Pub. L. 94-455 provided that: "Except as
otherwise expressly provided in this section, the amendments made
by this section [see Tables for classification] shall apply with
respect to taxable years beginning after December 31, 1976. The
amendments made by subsections (a)(29) and (b)(10) shall apply with
respect to taxable years ending after the date of the enactment of
this Act [Oct. 4, 1976]."
EFFECTIVE DATE OF 1975 AMENDMENT
Amendment by Pub. L. 93-597 applicable to taxable years ending on
or after Feb. 28, 1961, see section 3(c) of Pub. L. 93-597, set out
as a note under section 6013 of this title.
EFFECTIVE DATE OF 1969 AMENDMENT
Amendment by Pub. L. 91-172 applicable to taxable years beginning
after Dec. 31, 1970, except that subsec. (c) is applicable to
taxable years beginning after Dec. 31, 1969, see section 803(f) of
Pub. L. 91-172, set out as a note under section 1 of this title.
EFFECTIVE DATE OF 1964 AMENDMENT
Amendment by Pub. L. 88-272, except for purposes of section 21 of
this title, effective with respect to taxable years beginning after
Dec. 31, 1963, see section 131 of Pub. L. 88-272, set out as a note
under section 1 of this title.